Sharia management as the basis for the management of Islamic banks in Indonesia. Sharia management is an approach that integrates Islamic values in decision-making and operational implementation, emphasizing the principles of ethics, fairness, and transparency. The article examines the definition of sharia management, the basics of sharia bank management sourced from the Qur'an and Hadith, as well as the implementation of sharia management principles in management functions such as organizing, actuating, controlling, and evaluating. The goal is to provide a more comprehensive understanding of sharia management in the context of sharia banking, as well as to encourage the improvement of the quality of sharia bank management in Indonesia so that it can play a more optimal role in encouraging sustainable and equitable economic growth.

This study aims to explain the influence of accessibility and facilities on traders' income at Pada Lewoleba Market. This research is quantitative research with the data used obtained from the results of a questionnaire distributed to 75 respondents. The analytical method used is instrument testing and multiple linear regression which is processed using Eviews 12 software. The results of this study show that partially the accessibility variable influences the income of traders in the market on Lewoleba and the facility variable influences the income of traders in the market on Lewoleba, this is due to renovations carried out in stages by the Lembata Regency Regional Government which are continuously being improved. Simultaneously, the variables of accessibility and facilities influence the income of traders in the market on Lewoleba

This research aims to determine the management of village funds in Pagar Puding Lamo Village, Tebo Regency from the perspective of sharia financial management. This research is a type of qualitative research using descriptive analysis. Descriptive analysis is data obtained and expressed in the form of words and images, so that it can be described to provide clarity. This research uses data collection methods by means of observation, interviews and documentation. The results of this research indicate that the management of village funds in Pagar Puding Lamo Village is in accordance with Permendagri No. 113 of 2014 starting from the planning, implementation, administration, reporting and accountability stages. In the review of sharia management regarding the management of village funds, it is clear that the management still does not implement the sharia system, the system used still tends to be conventional, but judging from the nature and values ??of honesty, trust and fair sharia in its management, village officials have implemented it in managing village finances.

This research aims to examine the influence of regional economic growth, original regional income, general allocation funds, special allocation funds on regional expenditure. The population in this study used 33 regencies/cities in North Sumatra with observations for 4 years from 2018 - 2021. The approach used in this research was an associative approach and the data analysis technique used was Multiple Linear Regression Analysis. The sampling method used in this research is the Census. This research was processed using SPSS Version 23. The results of this research show that Regional Economic Growth has no effect on regional expenditure, Regional Original Income, General Allocation Funds, Special Allocation Funds have a positive effect on Regional Expenditure. Regional Economic Growth, Original Regional Income, General Allocation Funds, Special Allocation Funds Simultaneously Influence Regional Expenditures.

This research aims to determine the accounting treatment of fixed assets in non-profit entities, a case study at the RMS Foundation and to determine the suitability of the accounting treatment that has been applied based on PSAK 216 dated 1 January 2024. The method used in this research is a qualitative method to find out in depth the treatment. fixed asset accounting at the RMS Foundation. The data collection technique in this research uses triangulation techniques, namely researchers collect data using different data collection techniques to obtain data from the same data source. The data collection techniques used were interviews, observation and documentation. The data analysis technique uses the Miles and Huberman model by carrying out data collection, data reduction, data display, and drawing/verification. The results of this research are that there is conformity regarding the accounting treatment of fixed assets at the RMS Foundation and there are some that have not been implemented. Appropriate accounting treatment is recognition, measurement upon recognition, measurement after recognition, and presentation of fixed assets. The accounting treatment for fixed assets that has not been implemented is termination and disclosure.

The purpose of this study on the Role of Green Economy in Encouraging Entrepreneurial Innovation of MSME’s Selling Coconut Ice is to find out how to classify waste that can be processed into something that can be reused and waste that cannot be processed. Coconut ice sellers sometimes do not know how coconut waste can be processed into something that has economic value. Therefore, coconut ice sellers only sell coconut to be made into coconut ice with various variants by providing innovative flavors other than original such as palm sugar flavors, or using flavored syrups. With so many coconut ice sellers today, there is a large amount of coconut waste generated every day. Materials that sometimes cause waste in MSME entrepreneurs selling coconut ice are waste that is not used or discarded such as coconut shells, coconut fibers, syrup bottles, milk cans, and plastic (other waste). This is a problem for traders who have difficulty distributing waste so that it can be processed into something that can be used or useful and has economic value for waste that is reprocessed. To emphasize the environmentally friendly aspects of coconut waste and can increase the attractiveness for consumers to care about their environment regarding the waste. So from the conclusion of this research can emphasize, how important the green economy is in encouraging innovation regarding entrepreneurship in MSME’s for coconut ice sellers.

When people who are able of working cannot find work according to their interests and skills, they have the potential to become unemployed. Unemployment is caused by decreasing job requirement, lack of experience and inadequate skills. Therefore, in this case it is necessary to expand jov vacancies, develop skills and economic growth to combat unemployment. The aim of this research is to find out how poverty and the human development index as two independent variables will influence unemployment in DKI Jakarta. This research is quantitative research using secondary data in the form of time series data for the 2011-2020 period originating from the Central Statistics Agency (BPS) of DKI Jakarta Province. The method used is multiple regression analysis using IBM SPSS 26 software. The research results show that together the HDI and Poverty Level have a significant influence on the Open Unemployment Rate in DKI Jakarta Province in the period 2011-2020.

Poverty is not just about difficulties in meeting basic needs, but also involves various dimensions of human life such as health, education, future security, and influential social roles. Some factors that influence poverty include the Gender Development Index (GDI), the Human Development Index (HDI), and Economic Growth as measures of human progress and economic development. In this study, the path analysis method is used, allowing us to identify the direct and indirect impacts of independent variables on dependent variables. Thus, we can understand the complex relationship between various factors in the context of poverty. The information used for this study is sourced from the Central Statistics Agency of Central Kalimantan using secondary information in the form of time series data. The findings of this research show that the gender development index has no influence on the economic growth variable. The human development index also does not affect the economic growth variable. Additionally, the gender development index does not affect the poverty level variable. However, the human development index significantly affects the economic growth variable. Meanwhile, economic growth does not affect the poverty level. Finally, the human development index through economic growth does not have a significant impact on the poverty level.

The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.

PT BONA MESTY GEMILANG was established in 2002, which has its head office and factory in Cikarang - West Java, PT BONA MESTY GEMILANG is a manufacturer and supplier of Gloves and Personal Protective Equipment in Indonesia. BONA GLOVES produces PU Gloves, Knit Gloves, Rubber / latex gloves, Nitrile Gloves, PVC Gloves, Cotton Fabric Gloves, Nylon Fabric Gloves, Aprons and masks. The purpose of the study was to determine the effect of price and product quality on consumer purchase satisfaction of PT BONA MESTY GEMILANG gloves on Jl. Villa Mutiara Cikarang No.1 Blok G5 19, Ciantra, South Cikarang, Bekasi Regency, West Java 17530. This research method is a quantitative method with data collection techniques based on a questionnaire of 100 people. In determining the sample, the researcher used a nonprobability sampling method and the data collection technique was measured using a Likert Scale from primary and secondary data sources. After the data is collected, the analysis method used by the research is Quality Test, Classical Assumption Test, Multiple Regression Analysis and hypothesis testing. The results showed that partially, the bona gloves variable had a positive and significant effect on purchase satisfaction. The quality variable has a positive and significant effect on purchase satisfaction. The production quality variable has a positive and significant effect on purchase satisfaction

Improper population management will cause population problems, especially in work areas. Existing jobs have not been able to meet the employment needs resulting from the unemployment problem. The number of unemployed in Indonesia reaches 7 million people from the workforce. The aim of this research is to determine the effect of economic growth, minimum wage labor and inflation on unemployment in Indonesia. The analysis technique used is multiple linear regression, using time sequential data for 2014-2023. The test results show that with a 95 percent confidence level the model is significant, indicated by a significance value of F 0.000 < 0.02. Determination coefficient of The R Square for the model obtained a figure of 0.235 which indicates the independent variable. The model is able to explain 95 percent of the variation in endogenous variables well. Meanwhile, the remaining 5 percent is explained by other variables outside these variables model. This means that together the variables are inflation, economic growth and minimum wage workers influence the level of open unemployment. Partially, of the three variables tested by considering the P-value results, there are two Variables that influence the open unemployment rate are inflation and minimum wages worker. Meanwhile, the economic growth variable has no effect on the level of openness unemployment.

The aim of the research is to determine the impact of discounts on customer interest in Kazana cosmetics MSMEs in the field of struggle. The hypothesis in the research is that discounts have a positive impact on consumer interest. The type of research used is descriptive research. By using primary and secondary data sources. The data was analyzed using descriptive analysis data and qualitative analysis. The research results found that from this analysis price has a positive or significant influence on buying interest. The existence of price discounts will increase consumer buying interest, meaning that if the price discount is higher it will influence the high tendency of consumers to be interested in making purchases.

One of the company's goals is to maximize the value of its shares to achieve company value. When investing in the capital market, investors also take into account the value of the company. Over the last five years, the value of companies in the food and beverage subsector experienced a significant decline from 2020 to 2023. This decline began in 2019. Many factors, including company size, profitability and leverage, influence the value of a company. The gap phenomenon supports the existence The research gap indicates the need for additional research into the variables that influence firm value. The aim of this research is to present empirical data regarding the influence of company size, profitability and leverage on manufacturing companies in the metal industry and similar industries listed on the Indonesia Stock Exchange between 2019 and 2023. All companies in the food sector and beverage subsector are listed on the Exchange. Indonesian Securities (BEI) is the research population. A purposive sampling strategy was used to select the research sample from seven observations. Multiple linear regression analysis is used in research to analyze secondary data. SPSS is a program used in research. The findings of this research show how leverage and company size affect company value. However, empirical data also shows that profitability has little effect on company value. Simultaneously, the factors Company Size, Profitability, and Leverage influence Company Value.

This study began with findings that occurred at PT Hanchen Industrial Indonesia, where employees were less than optimal in carrying out their work. It can be seen from the decline in employee work productivity so that the company's targets are not achieved. In this research, it was found that there were several factors that influenced employee work productivity, including compensation, workload and work environment. The aim of this research is to identify and analyze the influence of compensation, workload and work environment on employee work productivity at PT Hanchen Industrial Indonesia. The sample in this study used the Slovin formula with a total of 75 respondents. Data analysis in this research was carried out using the multiple regression method with the help of SPSS version 23 software. The results of the research show that the compensation variable has a positive and significant effect on employee work productivity as evidenced by the t-count value of 4,454 > t-table 1,993, workload has a positive and significant effect on employee work productivity as evidenced by the t-count value of 2,621 > t-table 1.993 and the work environment has no effect and is not significant on employee work productivity as evidenced by the t-count value (-1.313) < t-table 1.993. Simultaneously, compensation, workload and work environment have a significant positive effect on employee work productivity as proven by the calculated F-value of 11,317 > the F-table value of 2.73. The Adjusted R Square determination value is 0.295 or 29.5%.

Poverty is not just about difficulties in meeting basic needs, but also involves various dimensions of human life such as health, education, future security, and influential social roles. Some factors that influence poverty include the Gender Development Index (GDI), the Human Development Index (HDI), and Economic Growth as measures of human progress and economic development. In this study, the path analysis method is used, allowing us to identify the direct and indirect impacts of independent variables on dependent variables. Thus, we can understand the complex relationship between various factors in the context of poverty. The information used for this study is sourced from the Central Statistics Agency of Central Kalimantan using secondary information in the form of time series data. The findings of this research show that the gender development index has no influence on the economic growth variable. The human development index also does not affect the economic growth variable. Additionally, the gender development index does not affect the poverty level variable. However, the human development index significantly affects the economic growth variable. Meanwhile, economic growth does not affect the poverty level. Finally, the human development index through economic growth does not have a significant impact on the poverty level.

Indonesia's 2.5 million hectares of coral reefs include 569 species, or about 67% of the world's 845 coral species. One of the companies engaged in the export business of ornamental corals is PT Agung Aquatic Marine located in Bali province. This study aims to determine the costs, revenues and marketing margins of ornamental coral export business at PT Agung Aquatic Marine, Denpasar Bali. This research uses descriptive quantitative. Data analysis used is income analysis, marketing margin and marketing efficiency. The results showed that the costs incurred amounted to Rp2,472,069,157 so that the revenue earned was Rp822,355,543, There are two types of marketing margins used in the sale of ornamental coral euphyllia type, the first from fishermen to exporters and then to consumers which totaled Rp2,078,202, while the second from suppliers and then to exporters after that to consumers amounting to Rp2,017,637. The efficiency level of Marketing channel I is 13.1% and marketing channel II is 5.7%. So it can be seen that obtaining high margins and profits is Marketing channel I. While the one with the most efficient marketing is Marketing channel I. While the one with the most efficient marketing is Marketing Channel II.

This research aims to analyze the financial performance of KSP Kopdit Pintu Air Rotat in terms of analysis of liquidity ratios, solvency ratios and profitability ratios for the 2021-2023 financial year. The data analysis method used in this research is quantitative descriptive analysis using ratio analysis based on the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 15 of 2021. The results of the research show that: Liquidity ratio with Current Ratio and Quick Ratio at KSP Kopdit Watergate Rotat for Financial Year 2021 -2023 in the “healthy” criteria. Meanwhile, the Cash Ratio calculation at KSP Kopdit Water Gate Rotat for the 2021-2023 financial year is in the "unhealthy" criteria. The solvency ratio value using the Debt To Asset Ratio calculation at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year continues to increase and is within the "healthy" criteria. Meanwhile, the calculation of the Debt To Equity Ratio at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year is in the "fairly healthy" criteria. The profitability ratio by calculating Return On Equity and Return On Assets at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year fluctuates and is within the "unhealthy" criteria.

The purpose of the study is to determine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023. In this study, a purposive sampling method was used, which obtained 45 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that company size has a significant positive effect on tax avoidance, while leverage has a significant negative effect on avoidance, then profitability, liquidity and sales growth has no effect on tax avoidance.